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Concerns <br />OJ <br />Millage Rates <br />and Tax Policies <br />OPPOSE policies that will negatively change the formula for calculat- <br />ing a local government's maximum millage rate; <br />OPPOSE policies that prohibit local governments from redeeming <br />earned rolled back credits. <br />Communications Service Tax <br />SUPPORT policies that (1) modernize the Communication Service Tax <br />in a manner that is revenue neutral; (2) simplify administration and <br />collection of the tax; (3) provide for a broad and equitable tax base; <br />(4) ensure enhanced stability and reliability; and (5) provide the oppor- <br />tunity for market-based application. <br />Shared Revenue Sources <br />SUPPORT policies that consider impacts to the state revenues shared <br />with counties for the provision of local services. <br />OPPOSE permanent modifications to state shared revenue sources or <br />related funding formulas that would significantly impact the counties' <br />ability to continue to fund local services. <br />Tax Reform <br />SUPPORT tax reform measures that simplify administration, enhance <br />effectiveness to meet current and future public service demands, and <br />provide an economic boost to Florida's taxpayers while at the same <br />time consider and minimize the collective and cumulative negative <br />impacts on local revenues. <br />Local Preemption on Business Regulation and Taxes <br />OPPOSE policies that would remove the authority for counties and <br />municipalities to increase business tax rates or to impose additional <br />business taxes in the future. <br />Local Government Fiscal Responsibility <br />OPPOSE policies that would negatively impact the collection of ad <br />valorem taxes and other revenue sources. <br />70 <br />